Sec. 21.08. INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS. (a) The taxable situs of intangible property owned by an insurance company incorporated under the laws of this state is determined as provided by Article 4.01, Insurance Code.
(b) The taxable situs of intangible property owned by a savings and loan association is determined as provided by Section 89.003, Finance Code.
Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.89, eff. Sept. 1, 1999.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Section 21.02. Tangible Personal Property Generally
Section 21.021. Vessels and Other Watercraft
Section 21.03. Interstate Allocation
Section 21.031. Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State
Section 21.04. Railroad Rolling Stock
Section 21.05. Commercial Aircraft
Section 21.055. Business Aircraft
Section 21.06. Intangible Property Generally
Section 21.07. Intangibles of Certain Transportation Businesses
Section 21.08. Intangibles of Certain Financial Institutions